企業策略與創新企業社會責任

Business Strategy and Innovative Corporate Social Responsibility

本篇文章分析企業策略的類型（分析者、進取者、防禦者）是否會影響其從事企業社會責任 (Corporate Social Responsibility, CSR) 活動之意願，以及在企業社會績效 (Corporate Social Performance, CSP) 的表現，最終探討企業策略和CSR對於企業經營績效面的影響。本文研究結果如下：第一，相對於分析者的公司，進取者和防禦者較不傾向從事CSR活動，然當其開始履行CSR時，進取者的整體CSR績效較佳，在創新CSR績效上表現亦較為良好；第二，相較於防禦者，進取者的經營績效較差，但若從事CSR活動尤其是創新CSR活動能顯著提升其經營績效；第三，防禦者雖然在創新和產品方面的CSR表現並不如進取者，但是若從事創新和產品議題之CSR活動，能顯著提升其經營績效。

This paper applies Miles and Snow’s (2003) theoretical business strategy to investigate whether business strategy will affect a company's willingness to engage in Corporate Social Responsibility (CSR) activities and what type of CSR it prefers to engage in. This study also helps us understand the intention of doing CSR in different enterprise strategies. In addition, we discuss how engagement in CSR from different enterprise strategies affects corporate financial performance. First, we find that analyzers are more inclined to engage in CSR activities. In addition, prospectors who invest in CSR have better CSR performance and better CSR innovation performance than others. Second, we find that prospectors’ performance in return on assets is worse than the other two strategies, but if prospectors engage in CSR activities, this will increase their financial performance. Finally, we find that defenders’ CSR performance is poor, but they can improve this by engaging in innovative CSR activities.